Revista de Contabilidad: Spanish Accounting Review (Jul 2023)

A Review of Global Reporting Initiative (GRI) Research with Sustainability Reporting: 1999-2020 dataset

  • Sahar E-Vahdati,
  • Norhani Aripin

DOI
https://doi.org/10.6018/rcsar.468261
Journal volume & issue
Vol. 26, no. 2

Abstract

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This review paper aims to identify the main areas of studies in the field of the Global Reporting Initiative (GRI) research with sustainability reports. Using a bibliometric analysis, this study evaluated 955 published documents retrieved from the Scopus database to find a research review structure on GRI with sustainability topics from 1999 to 2020 by utilizing the bibliometric package in VOSviewer and Harzing’s Publish or Perish. This paper examined the most effective journals, authors, countries, institutions, subject area, keywords, citation, co-authorship, co-citation, bibliographic coupling, and co-occurrences networks. Also, this paper demonstrated the intellectual structure of the research and perceived obstacles to growth in the literature. The results show that the trend of publications has been growing over the past 20 years. This study offers a comprehensive understanding and publication of past studies trends and suggests that it will be a much greater number of articles in this field over the next decade which help the future direction of researchers in this area.

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